The Firm was retained to prepare the T1 personal tax return and related tax filings of a non-resident client (the Filings). The Canada Revenue Agency did not receive the Filings on a timely basis. The Firm failed to respond to several communications from the client with regard to the Filings, and did not maintain records to properly document the timing of the Filings.
The Investigation Committee determined the Firm contravened the CPABC Code of Professional Conduct as follows:
501 – Policies and procedures for compliance with professional standards
502(a),502(b),502(e),502(g) – Policies and procedures for the conduct of a practice
The Committee recommended the Member:
- accept a reprimand; and
- pay partial expenses of $2,300.